Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi
This research aims to analyze the factors that influence company value. The factors studied are sales growth, audit quality and audit opinion with company size as a moderating variable. The research population is non-cyclical sector companies on the Indonesia Stock Exchange in 2018 - 2022. Sampling...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Purwokerto
2024-07-01
|
| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
| Subjects: | |
| Online Access: | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23120 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1841553433713180672 |
|---|---|
| author | Ismi Nurhasanah Napisah Napisah |
| author_facet | Ismi Nurhasanah Napisah Napisah |
| author_sort | Ismi Nurhasanah |
| collection | DOAJ |
| description | This research aims to analyze the factors that influence company value. The factors studied are sales growth, audit quality and audit opinion with company size as a moderating variable. The research population is non-cyclical sector companies on the Indonesia Stock Exchange in 2018 - 2022. Sampling used a purposive sampling method, namely 220 data. The research uses multiple linear regression analysis techniques. The research results show that sales growth, audit quality and audit opinion simultaneously influence company value. Audit opinion partially influences company value, while sales growth and audit quality have no effect. Company size can only moderate the relationship between audit opinion and company value, while sales growth and audit quality cannot. |
| format | Article |
| id | doaj-art-1fc2e08843cd478ca1dfe7a8841549b3 |
| institution | Kabale University |
| issn | 1693-1084 2579-8928 |
| language | English |
| publishDate | 2024-07-01 |
| publisher | Universitas Muhammadiyah Purwokerto |
| record_format | Article |
| series | Kompartemen: Jurnal Ilmiah Akuntansi |
| spelling | doaj-art-1fc2e08843cd478ca1dfe7a8841549b32025-01-09T08:17:42ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282024-07-0122115717810.30595/kompartemen.v22i1.231206186Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai PemoderasiIsmi Nurhasanah0Napisah Napisah1Universitas PamulangUniversitas PamulangThis research aims to analyze the factors that influence company value. The factors studied are sales growth, audit quality and audit opinion with company size as a moderating variable. The research population is non-cyclical sector companies on the Indonesia Stock Exchange in 2018 - 2022. Sampling used a purposive sampling method, namely 220 data. The research uses multiple linear regression analysis techniques. The research results show that sales growth, audit quality and audit opinion simultaneously influence company value. Audit opinion partially influences company value, while sales growth and audit quality have no effect. Company size can only moderate the relationship between audit opinion and company value, while sales growth and audit quality cannot.https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23120sales growth, audit quality, audit opinion, company value, company size |
| spellingShingle | Ismi Nurhasanah Napisah Napisah Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi Kompartemen: Jurnal Ilmiah Akuntansi sales growth, audit quality, audit opinion, company value, company size |
| title | Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi |
| title_full | Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi |
| title_fullStr | Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi |
| title_full_unstemmed | Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi |
| title_short | Pengaruh Sales Growth, Kualitas Audit dan Opini Audit Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi |
| title_sort | pengaruh sales growth kualitas audit dan opini audit terhadap nilai perusahaan dengan ukuran perusahaan sebagai pemoderasi |
| topic | sales growth, audit quality, audit opinion, company value, company size |
| url | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23120 |
| work_keys_str_mv | AT isminurhasanah pengaruhsalesgrowthkualitasauditdanopiniauditterhadapnilaiperusahaandenganukuranperusahaansebagaipemoderasi AT napisahnapisah pengaruhsalesgrowthkualitasauditdanopiniauditterhadapnilaiperusahaandenganukuranperusahaansebagaipemoderasi |